{"id":829,"date":"2023-09-04T15:11:27","date_gmt":"2023-09-04T19:11:27","guid":{"rendered":"https:\/\/auditorescontadorestarija.org\/?page_id=829"},"modified":"2023-09-04T18:13:12","modified_gmt":"2023-09-04T22:13:12","slug":"normas-de-contabilidad","status":"publish","type":"page","link":"https:\/\/auditorescontadorestarija.org\/index.php\/normas-de-contabilidad\/","title":{"rendered":"Normas de Contabilidad"},"content":{"rendered":"\n<div style=\"height:35px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-0712e7f8 alignfull uagb-is-root-container\"><div class=\"uagb-container-inner-blocks-wrap\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-90bb0d85 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 1 PRINCIPIOS Y NORMAS<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_1_PRINCIPIOS_Y_NORMAS.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-34c265e0 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 2 TRATAMIENTO DE HECHOS POSTERIORES<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_2_TRATAMIENTO_DE_HECHOS_POSTERIORES.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-df1c1b94 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 3 EEFF A MONEDA CONSTANTE<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_3_EEFF_A_MONEDA_CONSTANTE.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-26f9b752 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 4 REVALORIZACION TECNICA DE ACTIVO FIJO<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_4_REVALORIZACION_TECNICA_DE_ACTIVO_FIJO.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-d561c69e uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 5 PCGA INDUSTRIA MINERA<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_5_PCGA_INDUSTRIA_MINERA.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-2ddb06a2 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 6 TRATAMIENTO CONTABLE DIFERENCIA DE CAMBIO<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_6_TRATAMIENTO_CONTABLE_DIFERENCIA_DE_CAMBIO.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-34a400eb uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 7 VALUACION DE INVERSIONES PERMANENTES<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_7_VALUACION_DE_INVERSIONES_PERMANENTES.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-77bef4ff uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 8 CONSOLIDACION DE EE.FF<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_8_EEFF_CONSOLIDADOS.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-53eeb8a7 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 9 PARA LA INDUSTRIA PETROLERA<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_9_PARA_LA_INDUSTRIA_PETROLERA.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-0a5b9a21 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 10 TRATAMIENTO CONTABLE ARRENDAMIENTOS<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_10_TRATAMIENTO_CONTABLE_ARRENDAMIENTOS.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-febb72a2 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 11 INFORMACI\u00d3N ESENCIAL PARA LA PRESENTACI\u00d3N DE LOS EEFF<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_11_INFORMACION_ESENCIAL_PARA_LA_PRESENTACION_DE_LOS_EEFF.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-356649ed uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 12 OPERACIONES EN MONEDA EXTRANJERA<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_12_OPERACIONES_EN_MONEDA_EXTRANJERA.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-a1147ced uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 13 CAMBIOS CONTABLESY SU EXPOSICION<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_13_CAMBIOS_CONTABLES_Y_SU_EXPOSICION.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-77753254 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/ley_contable-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">NC 14 POLITICAS CONTABLES Y SU EXPOSICION<\/h3><\/div><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/NC_14_POLITICAS_CONTABLES_Y_SU_EXPOSICION.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-829","page","type-page","status-publish","hentry"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"neve-blog":false},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/auditorescontadorestarija.org\/index.php\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":null,"_links":{"self":[{"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/pages\/829","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/comments?post=829"}],"version-history":[{"count":25,"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/pages\/829\/revisions"}],"predecessor-version":[{"id":888,"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/pages\/829\/revisions\/888"}],"wp:attachment":[{"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/media?parent=829"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}